Resources Science ›› 2015, Vol. 37 ›› Issue (9): 1685-1691.

• Orginal Article •     Next Articles

National balance sheets and implications for natural resources balance sheet

FENG Zhiming1(), YANG Yanzhao1(), CHEN Yue1,2   

  1. 1. Institute of Geographic Sciences and Natural Resources Research,Chinese Academy of Sciences,Beijing 100101,China
    2. University of Chinese Academy of Sciences,Beijing 100049,China
  • Received:2015-05-10 Revised:2015-08-26 Online:2015-09-25 Published:2015-09-25

Abstract:

The investigation and preparation of natural resources balance sheet was regarded as an important national strategic mission during the Third Plenary Session of the 18th CPC Central Committee. It is also an important measurement for perfecting natural resources management system and promoting the construction of an ecological civilization. As a new concept,natural resources balance sheet is lack of theoretic reserve and practical experience in this field and there are many fundamental problems that need to be studied. For example,the definition of natural resources asset and liabilities is not clear,the concept and connotation of natural resources balance sheet is uncertain,and the accounting system is not perfect. National balance sheet has a very important reference value for the preparation of natural resources balance sheet. Here,we discuss the basic problem of natural resources balance sheet from the view of national balance sheet. First of all,we discuss the basic concept and connotation of the national balance sheet. The next,a detailed introduction of the development progress of national balance sheet is given,especially the accounting of natural resources. We briefly reveal the general form of the national balance sheet and estimation methods. Lastly,on this basis,we propose a basis of natural resources balance sheet type,confirm the recognition principle of natural resources asset and liabilities,and recommend accounting methods of natural resources asset.

Key words: national balance sheet, natural resources balance sheet, system of national accounts, natural resources asset, accounting methods